118 paragraphs found
… the engagement team, or, as applicable, the firm. Where an Auditing Standard expressly intends that a requirement or …
Because of the significance of the premise to the conduct of an audit, the auditor is required to obtain the agreement of management and, where appropriate, those charged with governance that they acknowledge and understand that they have the …
… In some cases, an Auditing Standard (and therefore all of its requirements) …
… to comply with a relevant requirement. [32] Australian Auditing Standards do not call for compliance with a …
… from the audit. These may be established by the Australian Auditing Standards or by applicable law or regulation. [2] …
… to the conduct of an audit in accordance with Australian Auditing Standards. That is, responsibility: For the …
To obtain reasonable assurance, the auditor shall obtain sufficient appropriate audit evidence to reduce audit risk to an acceptably low level and thereby enable the auditor to draw reasonable conclusions on which to base the auditor’s opinion. …
… shall consider the requirement in paragraph 24 of this Auditing Standard. (Ref: Para. A76-Aus A76.1) …
The mandates for audits of financial reports of public sector entities may be broader than those of other entities. As a result, the premise, relating to management’s responsibilities, on which an audit of the financial report of a public sector entity …
Consequently, it is necessary for the auditor to: Plan the audit so that it will be performed in an effective manner; Direct audit effort to areas most expected to contain risks of material misstatement, whether due to fraud or error, with …